How Is Alimony Calculated in New York? The Formulas, Caps, and Duration Rules
How is alimony calculated in New York? New York applies a statutory formula set out in the Domestic Relations Law that runs the higher earner’s income and the lower earner’s income through one of two calculations, then takes the lower result as the presumptive annual maintenance award. The formula only applies to the payor’s income up to a statutory cap (adjusted for inflation every two years), and a separate advisory schedule based on the length of the marriage tells the court how long payments should last.
In practice, that means most New York maintenance awards start as arithmetic — not guesswork. What lawyers actually argue about is what counts as income, whether the court should deviate from the guideline number, and how long the obligation runs. This guide walks through each step as it plays out in the Supreme Court of Kings, Queens, New York, Bronx, and Richmond Counties.
First: New York Calls It “Maintenance,” Not Alimony
New York statutes use the term maintenance; “alimony” is the everyday word for the same thing. There are two kinds, and they are calculated with the same formulas but serve different purposes.
- Temporary (pendente lite) maintenance — paid while the divorce is pending, under DRL § 236(B)(5-a). It ends when the judgment of divorce is signed.
- Post-divorce maintenance — awarded in the judgment itself, under DRL § 236(B)(6), for a set number of years.
Separately, a spouse who is not yet filing for divorce can seek spousal support in Family Court under Family Court Act § 412, which uses the same guideline math. Our spousal support and maintenance practice page covers how those proceedings differ procedurally.
How Is Alimony Calculated in New York? The Two Statutory Formulas
The court runs two calculations and awards the lower of the two results. Which pair of percentages applies depends on whether the maintenance payor is also paying child support as the non-custodial parent.
Formula A — Payor also pays child support
- 20% of the payor’s income minus 25% of the payee’s income.
- 40% of the combined income, minus the payee’s income.
The lower of those two figures is the presumptive annual maintenance amount. If the result is zero or negative, the guideline amount is zero.
Formula B — No child support, or payor is the custodial parent
- 30% of the payor’s income minus 20% of the payee’s income.
- 40% of the combined income, minus the payee’s income.
Again, the lower number controls.
A worked example
Assume a Brooklyn couple: the payor earns $200,000, the payee earns $60,000, and the payor is the non-custodial parent paying child support (Formula A).
- Step 1: (20% × $200,000) − (25% × $60,000) = $40,000 − $15,000 = $25,000
- Step 2: (40% × $260,000) − $60,000 = $104,000 − $60,000 = $44,000
The lower figure — $25,000 per year, roughly $2,083 per month — is the guideline award. Note the sequencing rule: when maintenance is awarded, it is deducted from the payor’s income and added to the payee’s income before child support is computed under the CSSA. That is why maintenance and support have to be modeled together, not separately. See our companion guide on how child support is calculated in New York.
The Income Cap — and What Happens Above It
The formula applies only to the payor’s income up to a statutory cap, which the legislature indexes to inflation and adjusts every two years (it stood at $228,000 as of the March 2024 adjustment — always confirm the figure in effect on your filing date). Income above the cap is not automatically excluded; it is discretionary.
For income over the cap, the court decides whether to award additional maintenance after weighing the statutory factors. In many outer-borough cases the cap ends the analysis. In Manhattan and in cases involving equity compensation, partnership distributions, or closely held businesses, the above-cap argument is the case — which is why high-net-worth divorce maintenance disputes often turn on forensic income analysis rather than the formula itself.
What counts as “income”
Income is defined by reference to the Child Support Standards Act: gross income as reported (or that should have been reported) on your most recent federal tax return, plus certain add-backs such as investment income, workers’ compensation, unemployment benefits, and income voluntarily deferred. From that figure the court subtracts FICA (Social Security and Medicare) taxes actually paid and New York City or Yonkers income taxes. A court can also impute income to a spouse who is voluntarily underemployed or whose lifestyle is inconsistent with reported earnings.
How Long Does Maintenance Last? The Duration Schedule
New York provides an advisory schedule tied to the length of the marriage — measured from the date of marriage to the date the divorce action is commenced.
| Length of marriage | Advisory duration range | Example |
|---|---|---|
| 0 up to 15 years | 15%–30% of the length of the marriage | 10-year marriage → 18–36 months |
| More than 15 up to 20 years | 30%–40% of the length of the marriage | 18-year marriage → about 65–86 months |
| More than 20 years | 35%–50% of the length of the marriage | 25-year marriage → 105–150 months |
Courts may also consider anticipated retirement and Social Security eligibility when setting an end date. Non-durational (indefinite) maintenance still exists, but it is uncommon and generally reserved for long marriages where a spouse has a disability or no realistic path to self-support.
Temporary vs. Post-Divorce Maintenance at a Glance
| Temporary (pendente lite) | Post-divorce | |
|---|---|---|
| Statute | DRL § 236(B)(5-a) | DRL § 236(B)(6) |
| When it starts | On motion, while the case is pending | On entry of the judgment of divorce |
| When it ends | When the judgment is signed | End of the set term, death, or payee’s remarriage |
| Duration schedule applies? | No — it lasts as long as the case does | Yes — advisory ranges by length of marriage |
| Practical effect | Creates urgency to resolve the case | Fixed, enforceable obligation |
One practitioner’s note: a temporary award has no duration limit, so a case that drags on for two years in a contested calendar can cost far more in interim maintenance than the eventual post-divorce term. That reality is a powerful reason to resolve maintenance early. Our guide on how long a divorce takes in New York explains the timeline drivers.
When Courts Deviate From the Guideline Amount
The guideline result is presumptive, not mandatory. A judge may award more or less after considering the statutory factors and must state the reasons in writing. Those factors include:
- Age and health of the parties
- Present and future earning capacity, and the need for education or retraining
- Wasteful dissipation of marital assets or transfers made in contemplation of divorce
- Care of children, elderly relatives, or a disabled family member that inhibited earnings
- The standard of living established during the marriage
- Tax consequences to each party
- Contributions as a spouse, parent, wage earner, or supporter of the other’s career or license
- The equitable distribution award and each party’s separate property
- Acts of domestic violence and any resulting loss of earning capacity
- Availability and cost of health insurance
Because the property split and the maintenance award interact, they should be negotiated as one package — a larger share of the marital residence or a retirement account can justify a smaller maintenance number. See how property is divided in a New York divorce for the equitable distribution side of that trade.
Taxes, Modification, and Enforcement
For federal purposes, maintenance under agreements or judgments executed after December 31, 2018 is not deductible by the payor and not taxable to the recipient. New York’s state treatment can differ from the federal rule, so the after-tax value of any proposal should be reviewed with your attorney and an accountant before you sign.
Maintenance terminates on the death of either party or the payee’s remarriage. A court-ordered award can be modified on a showing of a substantial change in circumstances; an amount fixed by a negotiated settlement agreement is harder to change and generally requires meeting the tougher “extreme hardship” standard. Unpaid maintenance is enforceable through income deduction orders, money judgments, and contempt.
Can You Agree to a Different Number?
Yes. Spouses may opt out of the guideline amount and duration by written agreement, provided the agreement recites what the guideline award would have been and why they are deviating. That flexibility is the whole point of resolving maintenance in negotiation or mediation rather than litigating it — one reason many couples pursue an uncontested divorce. A well-drafted prenuptial or postnuptial agreement can also set or waive maintenance in advance, subject to the usual enforceability requirements. Outcomes vary with the facts of each case.
If you want to see the numbers for your own situation before deciding anything, that is exactly the conversation to have with counsel. More background is available in our NYC divorce guides.
This article is general information, not legal advice. For advice on your situation, consult an attorney. To discuss how the maintenance formula would apply to your income and marriage, call the Kleyman Law Firm at (212) 401-1977 for a consultation.
Frequently Asked Questions
How is alimony calculated in New York?
New York uses statutory maintenance formulas applied to both spouses’ incomes, up to an inflation-adjusted income cap. The court runs two calculations — one pair of percentages if child support is also being paid, another if not — and awards the lower result as the presumptive annual amount, subject to deviation factors.
How many years do you have to be married to get alimony in New York?
There is no minimum marriage length to qualify for maintenance in New York; eligibility depends on the income gap between spouses. Length of marriage instead controls duration: the advisory schedule suggests 15–30% of the marriage length for marriages under 15 years, rising to 35–50% beyond 20 years.
What is the income cap for New York maintenance?
The maintenance formula applies only to the payor’s income up to a statutory cap that the legislature adjusts for inflation every two years — it was $228,000 as of the March 2024 adjustment. Income above the cap may still generate additional maintenance at the court’s discretion under the statutory factors.
Is alimony taxable in New York?
For divorces finalized after December 31, 2018, maintenance is not deductible by the payor or taxable to the recipient for federal purposes under the 2017 tax law. New York State treatment can differ from the federal rule, so confirm the after-tax effect with your attorney and accountant.
Can New York alimony be changed after the divorce?
Yes. A court-ordered maintenance award can be modified on proof of a substantial change in circumstances, such as involuntary job loss or disability. An amount fixed in a signed settlement agreement is harder to modify and usually requires showing extreme hardship, which is why the original drafting matters.
